v3.26.1
SCHEDULE OF CALCULATED BASIC AND DILUTED NET INCOME PER COMMON SHARE (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Share-Based Payment Arrangement [Abstract]        
Net income attributable to Motorsport Games Inc. $ 401,463 $ 4,258,400 $ 717,290 $ 5,299,458
Weighted average Class A common shares outstanding – basic [1],[2] 4,760,598 5,206,536 5,106,520 4,195,047
Assumed exercise of stock options, treasury stock method 31,668 29,100
Assumed exercise of warrants, treasury stock method 462,747 435,333
Weighted average dilutive potential common shares 494,415 464,433
Weighted average Class A common shares outstanding - diluted 5,255,013 5,206,536 5,570,953 4,195,047
Net income per Class A common share - basic $ 0.08 $ 0.82 $ 0.14 $ 1.26
Net income per Class A common share - diluted $ 0.08 $ 0.82 $ 0.13 $ 1.26
[1] Includes the weighted average number of 377,836 shares issuable upon the exercise of pre-funded warrants issued on April 11, 2025.
[2] Includes weighted average pre-funded warrant shares. See Note 8 - Share-Based Compensation for more information